John Wall Inc. is launching a line of "2" branded items in a project that involves equipment that will be purchased today for $140000 and a tax rate of 40%. What would the after-tax cash flow be if the equipment is sold in 2 years for $20000 and MACRS depreciation is used where the depreciation rates in years 1, 2, 3, and 4 are 40%, 30%, 30%, and 20%, respectively